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an individual, shall be allowed a deduction of amount paid as interest during a tax...in computing the total income in respect of the initial...

section 245HA of the Income-tax Act, 1961 (43 of 1961) and the remaining...

Government may, by notification, make a scheme for any of the purposes of this Act...sub-section (1), by notification, direct that any of the provisions of this...

to in section 140(13); (d)   any transaction, referred to in any other section under...or section 80-IA(8) or (10) of the...